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Overview
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Overview

The GMF_BURDEN_PERCENTAGES table is a core data structure within the Oracle Process Manufacturing Financials (GMF) module of Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2. It serves as the master repository for establishing and storing burden percentages used in OPM (Oracle Process Manufacturing) Costing. In manufacturing cost accounting, burden costs refer to indirect manufacturing overheads, such as utilities, supervision, or equipment depreciation, which are allocated to produced items. This table enables the definition of precise allocation rules, allowing overheads to be applied to inventory costs based on configurable percentages linked to specific organizational, temporal, and product dimensions.

Key Information Stored

The table's primary key is BURDEN_PERCENTAGE_ID, a unique identifier for each burden percentage rule. Critical foreign key columns define the rule's scope and applicability. The BURDEN_ID links to GMF_BURDEN_CODES, identifying the specific overhead cost element. Temporal scope is defined by CALENDAR_CODE and PERIOD_CODE, referencing CM_CLDR_DTL. The costing method is specified by COST_MTHD_CODE (CM_MTHD_MST). Organizational context is provided by ORGN_CODE (SY_ORGN_MST_B) and WHSE_CODE (IC_WHSE_MST). Product specificity is achieved through ITEM_ID (IC_ITEM_MST_B), with further classification possible via ICGL_CLASS (IC_GLED_CLS) and ITEMCOST_CLASS (IC_COST_CLS). The table centrally stores the percentage value used for cost calculation.

Common Use Cases and Queries

The primary use case is the calculation and posting of burden costs during period-end cost processing in OPM. The system queries this table to determine the correct overhead percentage to apply to a transaction based on the item, organization, warehouse, cost method, and accounting period. A common reporting need is to audit or review established burden rules. A sample query might join to descriptive tables to list all active percentages:

  • SELECT gbp.BURDEN_ID, gbc.BURDEN_CODE, gbp.ORGN_CODE, gbp.ITEM_ID, gbp.COST_MTHD_CODE, gbp.CALENDAR_CODE, gbp.PERIOD_CODE, gbp.PERCENTAGE
  • FROM GMF.GMF_BURDEN_PERCENTAGES gbp
  • JOIN GMF.GMF_BURDEN_CODES gbc ON gbp.BURDEN_ID = gbc.BURDEN_ID
  • WHERE gbp.ORGN_CODE = :p_org_code
  • ORDER BY gbc.BURDEN_CODE, gbp.COST_MTHD_CODE;

Data in this table is typically maintained via the Oracle EBS application forms for burden setup, not via direct SQL manipulation.

Related Objects

As documented by its foreign keys, GMF_BURDEN_PERCENTAGES has integral relationships with several master and transactional tables across the Cost Management (CM), Inventory (IC), and System (SY) modules:

  • GMF_BURDEN_CODES: Joins on BURDEN_ID to obtain the burden code and description.
  • CM_CLDR_DTL: Joins on CALENDAR_CODE and PERIOD_CODE to validate the accounting period.
  • CM_MTHD_MST: Joins on COST_MTHD_CODE to validate the costing method.
  • SY_ORGN_MST_B: Joins on ORGN_CODE to validate the organization.
  • IC_WHSE_MST: Joins on WHSE_CODE to validate the warehouse.
  • IC_ITEM_MST_B: Joins on ITEM_ID to validate the inventory item.
  • IC_GLED_CLS: Joins on ICGL_CLASS for item GL classification.
  • IC_COST_CLS: Joins on ITEMCOST_CLASS for item cost classification.
  • Table: GMF_BURDEN_PERCENTAGES 12.2.2

    owner:GMF,  object_type:TABLE,  fnd_design_data:GMF.GMF_BURDEN_PERCENTAGES,  object_name:GMF_BURDEN_PERCENTAGES,  status:VALID,  product: GMF - Process Manufacturing Financials ,  description: In OPM Costing, this is where the Burden Percentages are established. ,  implementation_dba_data: GMF.GMF_BURDEN_PERCENTAGES , 

  • Table: GMF_BURDEN_PERCENTAGES 12.1.1

    owner:GMF,  object_type:TABLE,  fnd_design_data:GMF.GMF_BURDEN_PERCENTAGES,  object_name:GMF_BURDEN_PERCENTAGES,  status:VALID,  product: GMF - Process Manufacturing Financials ,  description: In OPM Costing, this is where the Burden Percentages are established. ,  implementation_dba_data: GMF.GMF_BURDEN_PERCENTAGES , 

  • Table: GL_ACCT_MAP 12.1.1

    owner:GMF,  object_type:TABLE,  fnd_design_data:GMF.GL_ACCT_MAP,  object_name:GL_ACCT_MAP,  status:VALID,  product: GMF - Process Manufacturing Financials ,  description: GL Account Mapping information - contains the GL Account Mapping info. The Account mappings are defined for a Company, Account Title and attributes whose priority is >0 in gl_acct_hrc table. Note that these attributes are optional and a NU ,  implementation_dba_data: GMF.GL_ACCT_MAP , 

  • Table: GL_ACCT_MAP 12.2.2

    owner:GMF,  object_type:TABLE,  fnd_design_data:GMF.GL_ACCT_MAP,  object_name:GL_ACCT_MAP,  status:VALID,  product: GMF - Process Manufacturing Financials ,  description: GL Account Mapping information - contains the GL Account Mapping info. The Account mappings are defined for a Company, Account Title and attributes whose priority is >0 in gl_acct_hrc table. Note that these attributes are optional and a NU ,  implementation_dba_data: GMF.GL_ACCT_MAP ,